UG/CBCS/B.Com./Hons./6th Sem.

/Commerce/COMDSE5/COMDSE6/2022

UNIVERSITY OF NORTH BENGAL

B.Com. Honours 6th Semester Examination, 2022

DSE3-COMMERCE
Time Allotted: 2 Hours Full Marks: 60

The figures in the margin indicate full marks.

The question paper contains DSE-3A and DSE-3B.

Candidates are required to answer any one from the two papers and they should
mention it clearly on the Answer Book.

DSE-3A
COMPUTERISED ACCOUNTING AND SYSTEM

GROUP-A
Answer any two questions 12×2 = 24

1. What do you understand by Backup and Restoring data in an accounting 3+9=12

software? In this context, mention and explain the method of restoring data in a
widely used popular accounting software?

2. What are the various “Accounting Reports” that can be generated in a widely 4+8=12
used popular accounting software? Explain each one of these briefly.

3. What do you understand by e-filing of Income Tax Return? Discuss the various 3+9=12
steps involved while filing ITR online.

4. “The process of selecting an „Accounting Package‟ suitable for an organisation 12

involves many aspects to be considered”. What are these considerations for
selection of Accounting Packages?

GROUP-B
5. Answer any four questions: 6×4 = 24

(a) What is Gateway of a widely used popular accounting software? Discuss the 6
various items on Gateway of a widely used popular accounting software.
(b) What is difference between debit note and credit note in a widely used popular 6
accounting software?
(c) Explain the process of creating company in Tally in a widely used popular 6
accounting software.

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(d) Explain the need of computerised accounting system in an organisation. 6

(e) What are the advantages of e-filling of Income Tax Return? 6
(f) Write short notes on the following: 2×3 = 6
(i) VAT
(ii) Memo Voucher
(iii) Reversing Journal.

GROUP-C
6. Answer any four questions: 3×4 = 12
(a) Explain the various types of accounting software with examples. 3
(b) What are the advantages of computerised accounting? 3
(c) What is the difference between single user and multi user widely used popular 3
accounting software?
(d) What is the purpose of password in vault in a widely used popular accounting 3
software?
(e) What is TDS and when it is applicable? 3
(f) Differentiate between ready to use and tailored accounting software. 3

DSE-3B
FUNDAMENTALS OF INVESTMENT
GROUP-A
Answer any two questions 12×2 = 24
1. (a) Briefly discuss the steps involved in “Investment Decision Process”. 6+6
(b) How does inflation affects the investment decision? Explain with example.

2. (a) Briefly explain the various types of risks associated with a bond. 8+4
(b) Mr. Das wants to buy a bond currently selling at `850. Its face value is `1,000
and coupon rate is 7.5% p.a. The bond will be redeemed at par after 6 years.
Advise whether the investor should buy the bond if his required rate of return is
13%?

3. What is Technical Analysis? How does it differ from Fundamental Analysis? 2+6+4
State the limitations of Technical Analysis.

4. (a) Briefly explain the measures taken by SEBI to protect the interest of the 6+6
investors.
(b) What are the advantages of Credit Rating Agencies to the investors?

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GROUP-B

5. Answer any four questions: 6×4 = 24

(a) An investor has 78% of his funds invested in Security A and the rest of the funds
in Security B. the risks and expected returns are given below:

Security Risk (%) Expected Return (%) Covariance (% squared)

A 16.32 9.82 0.43
B 32.86 14.97

Calculate the portfolio expected return and risk.

(b) Distinguish between „Primary Market‟ and „Secondary Market‟.
(c) Write short notes on:
(i) Callable and Putable Bond
(ii) S&P BSE GREENEX.
(d) Distinguish between „investment‟ and „speculation‟.
(e) State the features of „Forward contract‟.
(f) Briefly explain the “Dow Theory” in technical analysis.

GROUP-C
6. Answer any four questions: 3×4 = 12

(a) What is CNX Nifty?

(b) State three objectives of investment.
(c) Mr. A purchased a share of TCIS Ltd. at a price of `950. He sold the shares after
receiving dividend of `50 at the end of one year, at a price of `1075. Calculate
the total return from the share.
(d) Write short note on „Candlesticks Chart‟.
(e) Is it possible to completely eliminate the risk of a portfolio? If so, how?
(f) Write short note on SCORES.

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